Susilo, Natasha Angelina (2025) PENGARUH SANKSI PAJAK, KESADARAN WAJIB PAJAK DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus di Kantor Samsat Manyar Surabaya Timur). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze and determine the effect of tax sanctions, taxpayer awareness, and samsat drive thru system on compliance of motor vehicle taxpayer at Samsat Manyar (East Surabaya). The method used is quantitative through primary data sources, with the population is taxpayers who used Samsat Drive Thru service on Samsat Manyar. The sample was determined using probability sampling technique, with Slovin formula and an error rate of 10% (0.1) resulted in a sample of 100 respondents. The data analysis technique used Structural Equation Model (SEM) with Partial Least Square (PLS) approach. The result shows that tax sanctions affect taxpayer compliance. While taxpayer awareness and drive thru system have no effect on taxpayer compliance. There needs to be transparency and socialization about the importance of paying taxes. In addition, it is necessary to improve the quality of service at the Samsat in order to increase taxpayer interest and compliance in paying motor vehicle tax. Keywords: Tax Sanctions, Taxpayer Awareness, Samsat Drive Thru, Taxpayer Compliance, Motor Vehicle Tax
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Natasha Angelina Susilo | ||||||||
| Date Deposited: | 21 Jul 2025 03:54 | ||||||||
| Last Modified: | 21 Jul 2025 03:54 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/40229 |
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